PENGARUH LEVERAGE, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Jasa Asuransi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)

NATASHA, GABY (2024) PENGARUH LEVERAGE, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Jasa Asuransi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to obtain empirical evidence regarding the Influence of Leverage, Independent Commissioners, and Audit Quality on the Integrity of Annual Report. The population used in this study is the Insurance companies listed on the Indonesia Stock Exchange in 2019-2022. This study uses purposive sampling technique and obtained 17 companies with a total of 68 final samples from the research that has been determined. The estimated results of this study are Leverage has a positive effect on the Integrity of Financial Statements, Independent Commissioner has a positive effect on the Integrity of Financial Statements and Audit Quality has a positive effect on the Integrity of Financial Statements. Keywords : Integrity of annual report, Leverage, Independent Commissioner, Audit Quality Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai Pengaruh Leverage, Komisaris Independen dan Kualitas Audit terhadap Integritas Laporan Keuangan. Populasi yang digunakan dalam penelitian ini adalah perusahaan Asuransi yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Penelitian ini menggunakan teknik purposive sampling dan diperoleh 17 perusahaan dengan jumlah 68 sampel akhir dari penelitian yang telah ditetapkan. Perkiraan hasil dari penelitian ini adalah Leverage berpengaruh positif terhadap Integritas Laporan Keuangan, Komisaris Independen berpengaruh positf terhadap Integritas Laporan Keuangan dan Kualitas Audit berpengaruh positif terhadap Integritas Laporan Keuangan. Kata kunci : Integritas Laporan Keuangan, Leverage, Komisaris Independen, Kualitas Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 052
Call Number: SE/32/24/039
NIM/NIDN Creators: 43220010194
Uncontrolled Keywords: Integritas Laporan Keuangan, Leverage, Komisaris Independen, Kualitas Audit
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 360 Social Problems and Services/Permasalahan dan Kesejahteraan Sosial > 368 Insurance/Asuransi
300 Social Science/Ilmu-ilmu Sosial > 360 Social Problems and Services/Permasalahan dan Kesejahteraan Sosial > 368 Insurance/Asuransi > 368.8 Other Casualty Insurance/Asuransi Jiwa Lainnya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 25 Mar 2024 08:19
Last Modified: 25 Mar 2024 08:19
URI: http://repository.mercubuana.ac.id/id/eprint/87536

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